Conclusion: Tax Concession on the buses owned by assessee to transport students and staff could not be denied just because ...

ITAT Ahmedabad held that additional evidence reconciling the discrepancy in receipts as per Form No. 26AS and books of accounts were not submitted before AO or CIT (A). Accordingly, matter send back ...

Karnataka High Court held that the practice of issuing a single, consolidated show cause notice under section 73 of the CGST Act for multiple assessment years contravenes the provisions of the CGST ...

Karnataka High Court held that till disposal of the appeals filed by the Assessee, it is necessary to keep the penalty orders and notices in abeyance. Thus, demand notice kept in abeyance. Facts- ...

ITAT Ahmedabad held that the revisionary jurisdiction under section 263 cannot be exercised to widen the scope of the original assessment beyond the specific reasons recorded for reopening the ...

Madras High Court held that order passed against the dead person, who passed away before issuance of show cause notice, is unsustainable in law and liable to be set aside. Accordingly, order quashed.

On September 19, 2024, the Government of India issued Notification No. 62/2024-Customs (N.T.) under the Customs Tariff Act, ...

2. In this regard, attention is drawn to rule 27 (1) of the Special Economic Zone rules, 2006 as amended. Accordingly, it is ...

Delhi High Court held that cancellation of a tax payer’s GST registration does not absolve the tax payer from being held ...

PROPOSED REVISION IN SA 600 FOR PUBLIC COMMENTS SA 600 (REVISED), SPECIAL CONSIDERATIONS- AUDITS OF GROUP FINANCIAL ...

These disruptions are causing considerable distress to taxpayers and professionals who are trying to comply with the ...

As things stands, the Bench then reveals in para 10 that, “She further states that she has no objection if the proceedings ...